General Information for Filing 2014 Louisiana Nonresident Professional Athlete Individual Income Tax Return

Transcription

1 General Information for Filing 2014 Louisiana Nonresident Professional Athlete Individual Income Tax Return SPEC This space on the tax return is to be used only when specifically instructed by the Louisiana Department of Revenue (LDR). Otherwise, leave blank. WHO MUST FILE A RETURN? (FORM IT-540B-NRA) 1. A nonresident individual must file Form IT-540B-NRA if he or she is a professional athlete who earned income as a result of services rendered within Louisiana and is required to file a federal individual income tax return. 2. Any taxpayer who has overpaid their tax through withholding or declaration of estimated tax must file a return to obtain a refund or credit. IMPORTANT NOTE: Under the provisions of Louisiana Revised Statute (R.S.) 47:1602.1, penalties will be imposed for failure to use Form IT-540B-NRA when filing and reporting Louisiana income. A $500 penalty will be imposed for the first failure to file the correct form, a $1,000 penalty for the second failure to file the correct form, and $2,500 each additional failure to file the correct form within a three year period. ELECTRONIC FILING MANDATE Louisiana Administrative Code (LAC) 61:III.1527 requires the electronic filing of all reports and returns related to the Sports Facility Assistance Fund. This rule requires all professional athletes that participate in athletic events within the state of Louisiana to file all tax returns, including extension requests, electronically. A $1,000 penalty will be imposed for each failure to file electronically. A nonresident professional athlete must file Form IT-540B-NRA electronically. Form IT-540B-NRA can be filed electronically through Louisiana File Online or through tax preparation software. A resident professional athlete is required to file an IT-540 Louisiana income tax and must file electronically under LAC 61:III INCOME TO BE REPORTED ON THIS FORM 1. The Louisiana income of a nonresident individual who is a member of a professional athletic team should be reported to Louisiana. Louisiana income is the portion of the total compensation for services rendered as a member of a professional athletic team during the taxable year earned while in Louisiana. The reported income is proportional to the number of duty days spent within the state rendering services for the team in any manner, compared to the total number of duty days spent both within and without the state during the taxable year. This reporting requirement shall include all employees who are active players, players on the disabled list, and any other persons required to travel and perform services on behalf of a professional athletic team on a regular basis. This includes, but is not limited to, coaches, managers, and trainers. 2. The Louisiana income of a nonresident athlete who is NOT a member of a professional athletic team (e.g. PGA golfer) should be reported to Louisiana. The amount to be reported is the gross amount earned in the state less the ordinary and necessary business expenses directly attributable to the state, and a pro rata share of indirect business expenses not directly attributable to income from any particular source. 3. All other Louisiana-sourced income should be reported. Examples of such income items are amounts paid to the athlete for endorsements, royalties, promotional advertising, etc. The amount earned is calculated on a pro-rata basis for Louisiana. FORMS Forms and instructions may be obtained from LDR s website, AMENDED RETURNS If you file your Louisiana income tax return and later become aware of any changes you must make to income, deductions, or credits, you must file an amended Louisiana return. A corrected return, Form IT-540B-NRA must be electronically filed along with an explanation of the change(s) and a copy of the federal amended return if one was filed. The form should be clearly marked with an X in the Amended Return box. Do not make any adjustments for the refunds received or for payments made with the original return. This information is already on file. FEDERAL TAX ADJUSTMENTS R.S. 47:103(C) requires taxpayers whose federal returns are adjusted to furnish a statement disclosing the nature and amounts of such adjustments within 60 days after the adjustments have been made and accepted. WHEN TO FILE AND PAY TAX 1. A calendar year return is due on or before May 15, Returns for fiscal years are due on or before the 15th day of the fifth month after the close of the taxable year. 3. If the due date falls on a weekend or legal holiday, the return is due the next business day. EXTENSION OF TIME FOR FILING A RETURN The Secretary of the Louisiana Department of Revenue may grant an extension of time for filing returns not to exceed six months from the date the Louisiana income tax return is due. Extensions must be electronically filed on or before the tax return s due date, May 15, 2015, for the 2014 return. An electronic option is available on LDR s website, By requesting an extension, you are only requesting additional time to file your tax return. An extension does not extend the time to pay the tax. Payments received after the due date will be charged interest and penalties. Interest and Penalties See Interest and Penalty Calculation worksheets, page 13. KEEP YOUR RECORDS Taxpayers should keep copies of federal and state returns and W-2 statements for four years. Do not submit a copy of your federal return unless requested by the Department. PAYMENT OPTIONS You may make payment by credit card or electronic debit at You may also make payment by check or money order. DO NOT SEND CASH. Make your check or money order payable to the Louisiana Department of Revenue. Print the last four digits of your Social Security Numbers on your check or money order and attach it to your payment voucher. To pay by credit card, visit or call PAY.TAX ( ) 1

2 Instructions for Preparing Your 2014 Nonresident Athlete Individual Income Tax Return, Form IT-540B-NRA File Your Taxes Online: Use Louisiana file Online. Visit It s fast, easy, and absolutely free. ABOUT THIS FORM If you are a nonresident individual who is a professional athlete and earned income as a result of services rendered within Louisiana, you must file IT-540B-NRA electronically. a. All numbers should be rounded to the nearest dollar. b. To avoid any delay, use this form for 2014 only. c. If you are filing an amended return, mark the Amended Return box. Name, Address, and Social Security Number Enter your name, address, daytime telephone number, Social Security Number, and date of birth on your return. On a joint return, list the names and Social Security Numbers in the same order that you listed them on your federal return. Lines 1-5: Filing Status You must use the same filing status on your Louisiana return as you did on your federal return. In the box on the left, enter the number corresponding to your filing status: 1 for Single, 2 for Married Filing Jointly, 3 for Married Filing Separately, 4 for Head of Household, and 5 for Qualifying Widow. If your filing status is Head of Household, you must list the name of the qualifying person in the space provided if that person is not a dependent. Head of Household status is for unmarried people who paid over half the cost of keeping up a home for a qualifying person. Lines 6A and 6B Exemptions Mark an X in the appropriate boxes. You must use the same number of exemptions on your Louisiana return as you did on your federal return, unless: you are listed as a dependent on someone else s return; you are age 65 or over; or, you are blind. You must claim an exemption for yourself on Line 6A, even if someone else claimed you on his or her federal tax return. This box has already been marked with an X for you. Line 6C Enter the names of the dependents listed on your federal return. Complete the required information. If you have more than 6 dependents, attach a statement to your return with the required information. In the box on Line 6C, enter the total number of dependents claimed. Line 6D Add Lines 6A, 6B, and 6C. Line 7 Enter the amount of your Federal Adjusted Gross Income. This amount is taken from federal Form 1040, Line 37, or federal Form 1040A, Line 21, or federal Form 1040EZ, Line 4. If your Federal Adjusted Gross Income is less than zero, enter zero, 0. Line 8A Enter the amount from Schedule NRA-1, Line 5. Line 8B All other Louisiana-sourced income should be reported. Examples of such income items are amounts paid to the athlete for endorsements, royalties, promotional advertising, etc. The amount earned is calculated on a pro-rata basis for Louisiana. Line 8C Add Lines 8A and 8B. Line 9 Divide Line 8C by Line 7. Carry out to two decimal places in the percentage; for example, percent. DO NOT ROUND UP. The percentage can not exceed 100 percent. Lines 10A, 10B and 10C If you did not itemize your deductions on your federal return, skip Lines 10A, 10B and 10C and go to Line 10D. Line 10A If you itemized your deductions on your federal return, enter the amount of your federal itemized deductions, shown on Form 1040, Schedule A, Line 29. Line 10B If you itemized your deductions on your federal return, and your filing status is 1 or 3, enter $6,100; 2 or 5, enter $12,200; 4, enter $8,950 Line 10C Subtract Line 10B from Line 10A. If less than zero, enter zero 0. Line 10D If you claimed a federal disaster relief credit on your federal return as a result of Hurricane Katrina or Hurricane Rita, you must complete Schedule H NRA in order to determine your modified federal income tax deduction for Louisiana. The federal disaster relief credits utilized for this year and allowed by the Internal Revenue Service (IRS) could be credits that are carried forward from previous years. However, the credits must appear on your federal return. Attach a copy of your federal return which indicates the amount of the credit, a copy of Form 3800, and a copy of the appropriate IRS form in order to substantiate the amount of the credit. If you have not claimed federal disaster relief credits, enter your federal income tax liability on Line 10D. This amount is taken from your federal return. Below are the federal returns and line numbers that indicate your federal income tax liability. Federal Form 1040EZ, Line 10. Federal Form 1040A, Line 37, minus the amount from Line 29. Federal Form 1040, use the worksheet below. Optional deduction The federal tax deduction above may be increased by the amount of foreign tax credit associated with Louisiana income that was claimed on Federal Form 1040, Line 48. If this additional deduction is claimed, no special allowable credit may be claimed on Nonrefundable Tax Credits, Schedule G-NRA, Line 3. Federal Income Tax Deduction Worksheet 1. Enter the tax from Federal Form 1040, Line 56 $ 2. Net Investment Income Tax. Enter amount from Federal Form 8960, Line 17. $ 3. Federal Tax. Add lines 1 and 2. $ 4a. Enter the amount from Form 4972, Line 30. $ 4b. Enter the amount from Form 8962, Line 29. $ 5. Add lines 4a and 4b. $ 6. Subtract line 5 from line 3 and enter on line 9. If amount is negative enter zero. $ Line 10E Add Lines 10C and 10D. Line 10F Multiply Line 10E by the percentage on Line 9. This amount of deduction is the portion applicable to your Louisiana income. Line 11 Subtract Line 10F from Line 8C. If less than zero, enter zero, 0. 2

3 Calculate your Louisiana tax by using the Tax Computation Worksheet. (DO NOT USE RESIDENT TAX TABLES USE WORKSHEET BELOW.) Tax Computation Worksheet (Keep this worksheet for your records.) A Taxable Income: Enter the amount from Form IT-540B-NRA, Line 11. A.00 B First Bracket: If Line A is greater than $12,500 ($25,000 if filing status is 2 or 5), enter $12,500 ($25,000 if filing status is 2 or 5). If Line A is less than $12,500 ($25,000 if filing status is 2 or 5), enter amount from Line A. B.00 C1 C2 Combined Personal Exemption Standard Deduction: If your filing status is 2, 4, or 5, enter $9,000; if 1 or 3, enter $4,500. Credit for Dependents: Enter $1,000 for taxpayers and/or spouses who are 65 or over, or blind, and for each dependent claimed on Line 6C of Form IT-540B-NRA. C1.00 C2.00 C3 Total: Add Lines C1 and C2. C3.00 D Ratio: Enter the ratio from Form IT 540B-NRA, Line 9. D % E Allowable Deduction: Multiply Line C3 by the ratio on Line D. E.00 TAX F G Taxable First Bracket: Subtract Line E from Line B. If the result is zero or less than zero, enter 0. Multiply balance by 2% (.02) and enter the result in the TAX column. F.00 Second Bracket: Subtract Line B from Line A; and, if the balance is greater than zero, enter the balance or $37,500 ($75,000 if filing status is 2 or 5), whichever is less. Note: Reduce this amount by the amount that Line E exceeds Line B. Multiply G.00 balance by 4% (.04) and enter the result in the TAX column. 2% Rate 4% Rate H Third Bracket: Subtract $50,000 ($100,000 if filing status is 2 or 5) from Line A and enter balance. If less than zero, enter 0. Multiply the balance by 6% (.06) and enter the result in the TAX column. H.00 6% Rate.00 I Total Tax: Add the tax on Lines F, G, and H. Enter here and on of Form IT-540B-NRA, Line 12. I.00 Line 12 Enter the total tax amount from Line I of the tax computation worksheet shown above. Line 13A A credit of $25 is allowed for each dependent child claimed on Line 6C who attended school from kindergarten through 12th grade for at least part of this year. Multiply the number of qualified dependents by $25. Line 13B Enter the amount from Schedule G-NRA, Line 10. Line 13C Add lines 13A and 13B. Line 14 Subtract Line 13C from Line 12. If less than zero, enter 0. Line 15A Enter the amount of your Louisiana Citizens Property Insurance assessment that was included in your homeowner s insurance premium. You must attach a copy of the declaration page of your insurance policy in order to claim the credit. For additional information regarding this credit, visit Line 15B Enter the amount of the total Refundable Tax Credits from Schedule F-NRA, Line 7. Line 15C Enter the amount of Louisiana income tax withheld in You must attach copies of all W-2 and 1099 forms that indicate tax was withheld. If the withholding amount exceeds 10 percent of the income shown on Form IT-540B-NRA, Line 7, you must attach a copy of your federal return. Line 15D Enter the total amount of estimated payments made for the 2014 tax year. Line 15E Enter the amount of any credit carried forward from This amount is shown on your 2013 Form IT-540, Line 34, or Form IT-540B-NRA, Line 21. Line 15F Enter the amount of the payment made with your 2014 extension request. Line 15G: Add Lines 15A through 15F. Line 16 Overpayment - If Line 15G is greater than Line 14, subtract Line 14 from Line 15G. Your overpayment may be reduced by Underpayment of Estimated Tax Penalty. If Line 15G is equal to Line 14, enter a zero on Lines 16 through 22 and go to Line 23. If Line 15G is less than Line 14, enter a zero on Lines 16 through 22 and go to Line 23. Line 17 Although you may have an overpayment, if you failed to sufficiently pay income tax throughout the year, in accordance with R.S. 47:117.1, you may be subject to the underpayment penalty. Complete the 2014 Form R-210NRA and enter the amount from Line 19 of the form on this line. Attach the completed R-210NRA to your return. See Underpayment Penalty on page 13 for more information. Line 18 If Line 16 is greater than Line 17, subtract Line 17 from Line 16. If Line 17 is greater than Line 16, enter a zero, subtract Line 16 from Line 17, and enter the balance on Line 23. Line 19 You may donate all or part of your overpayment (Line 18) to various organizations or funds listed on Lines 2 through 25 of Schedule D-NRA. Enter the amount from Schedule D-NRA, Line 26. This amount cannot be greater than Line 18. Line 20 Subtract Line 19 from Line 18 to determine the amount of overpayment available for credit or refund. Line 21 Print the amount of Line 20 that you wish to credit to Line 22 Subtract Line 21 from Line 20. This amount is to be refunded. You must select how you want to receive your refund. Enter a 1 in the box if you want to receive your refund on a MyRefund Card. Enter a 2 in the box if you want to receive your refund by paper check. Enter a 3 in the box if you want your refund directly deposited into your bank account. Carefully print the information in the boxes to indicate the type of bank account, the routing number, and the account number. Your nine digit routing number appears under the memo line of your check; your bank account number will appear to the right of your routing number. You are required to answer the question regarding the location of the bank account. If the information is unreadable or if you do not select a method to receive your refund, you will receive your refund by paper check. Line 23 If Line 14 is greater than Line 15G, subtract Line 15G from Line 14. If you entered an amount from Line 18 as the result of underpayment penalty exceeding an overpayment, complete Lines 24 through 28, enter zero 0 on Lines 29 through 32 and go to Line 33. Lines 24 through 28 You may make an additional donation to the funds listed on Lines 24 through 28. You must include payment for the amount being donated with your return. The donation will not be made unless you make payment. Line 29 Interest is charged on all tax amounts that are not paid by the due date. Enter the amount from the Interest Calculation Worksheet, page 13, Line 5. Line 30 If you fail to file your tax return by the due date on or before May 15, 2015 for calendar year filers, or on or before your fiscal year due date, or on or before your approved extension date, you may be charged a Delinquent Filing Penalty. Enter the amount from the Delinquent Filing Penalty Calculation Worksheet, page 13, Line 7. 3

4 Line 31 If you fail to pay 90 percent of the tax due by the due date on or before May 15, 2015 for calendar year filers, you may be charged delinquent payment penalty. Enter the amount from the Delinquent Payment Penalty Calculation Worksheet, page 13, Line 7. Line 32 If you have a tax deficiency that is greater than $1,000 ($2,000 if married filing jointly), you may be charged an underpayment penalty. Complete the 2014 Form R-210NRA and enter the amount from Line 19 of the form on this line. Attach the completed R-210NRA to your return. See Underpayment Penalty on page 13 for more information. Line 1 Enter the amount of adjusted overpayment from Form IT-540B-NRA, Line 18. Line 2 You may donate all or part of your adjusted overpayment to The Military Family Assistance Fund. This fund provides assistance to family members of activated Louisiana military personnel. Line 3 You may donate all or a part of your adjusted overpayment to the Coastal Protection and Restoration Fund for the purposes of coastal restoration, conservation, and hurricane protection. Visit for more information. Line 4 You may donate all or part of your adjusted overpayment to the SNAP Fraud and Abuse Detection and Prevention Fund. This fund provides fraud and abuse detection and prevention activities related to the Supplemental Nutritional Assistance Program. Line 5 You may contribute an amount of your adjusted overpayment to the Louisiana Student Tuition Assistance and Revenue Trust (START) Savings Program. IMPORTANT: If filing a joint return, you or your spouse must be a registered account owner in the START Savings Program in order to contribute all or part of your overpayment. If you do not have an account, you may contact the Louisiana Office of Student Financial Assistance at , or go to to enroll. All contributions of your overpayment will be equally distributed among the account holder s beneficiaries. Line 6 You may donate all or part of your adjusted overpayment to the Wildlife Habitat and Natural Heritage Trust Fund. This fund provides for the acquisition and management of lands used for state parks, state forests, and wildlife and fishery management areas. Line 7 You may donate all or part of your adjusted overpayment to the Louisiana Cancer and Lung Trust Fund (LCLTFB). This fund provides for resources to reduce the incidence, morbidity, mortality, and economic impact of all forms of cancer through education, prevention, research, and early detection. Visit for more information. Line 8 You may donate all or part of your adjusted overpayment to the Louisiana Animal Welfare Commission for the purpose of promoting the proper treatment and well-being of animals. Line 9 You may donate all or part of your adjusted overpayment to the National Lung Cancer Partnership to combat lung cancer through research, awareness, and advocacy. For more information on the fund, visit Line 10 You may donate all or part of your adjusted overpayment to the National Multiple Sclerosis Society Fund to fund research, facilitate professional education, and provide programs and services to assist those affected by MS. Line 11 You may donate all or part of your adjusted overpayment to promote unity among member food banks in Louisiana in support of their common mission to feed the hungry. Visit for more information. Line 12 You may donate all or part of your adjusted overpayment Instructions for Schedule D-NRA Donations General Information On All Credits 4 Line 33 Balance Due Louisiana - Add Lines 23 through 32. You may make a payment by credit card or electronic debit through LDR s website at You may also make payment by check or money order. DO NOT SEND CASH. Make your check or money order payable to the Louisiana Department of Revenue. Print the last four digits of your Social Security Numbers on your check or money order and attach it to your payment voucher. FILING: You must sign and date your return. On a joint return, your spouse must also sign in the space provided. If you paid someone to prepare your return, they must also sign in the appropriate space and enter their identification number. to support the celebration of the 200th anniversary of Louisiana s statehood and the 200th anniversary of the Battle of New Orleans. For more information, visit Line 13 You may donate all or part of your adjusted overpayment to the Make-A-Wish Foundation of the Texas Gulf Coast & Louisiana. For more information, visit Line 14 You may donate all or part of your adjusted overpayment to the Louisiana Association of United Ways/LA for the purpose of the helpline. Visit for more information. Line 15 You may donate all or part of your adjusted overpayment to the Center of Excellence for Autism Spectrum Disorder. Line 16 You may donate all or part of your adjusted overpayment to the Louisiana Alliance for the Advancement of End of Life Care. For more information, visit Line 17 You may donate all or part of your adjusted overpayment to the American Red Cross. Visit for more information. Line 18 You may donate all or part of your adjusted overpayment to fund the New Opportunities Waiver program to provide services for people with severe disabilities. The program is administered by the Department of Health and Hospitals. For more information, visit Line 19: You may donate all or part of your adjusted overpayment to the Friends of Palmetto Island State Park, Inc. for the purpose of supporting and enhancing the Palmetto Island State Park. Line 20 You may donate all or part of your adjusted overpayment to the Dreams Come True, Inc. for the purpose of fulfilling dreams of children with life-threatening illnesses. Visit for more information. Line 21 You may donate all or part of your adjusted overpayment to the Louisiana Coalition Against Domestic Violence, Inc. (LCADV). The purpose of this fund is to promote and strengthen quality comprehensive services for all individuals affected by domestic violence. Line 22 You may donate all or part of your adjusted overpayment for decorative lighting on the Crescent City Connection. Line 23 You may donate all or part of your adjusted overpayment for the operation and maintenance of the New Orleans ferries. Line 24 You may donate all or part of your adjusted overpayment to the Honor Guard for Military Funerals Fund. This fund provides for military funeral honors for members of Louisiana s military forces. Line 25 You may donate all or part of your adjusted overpayment to the Bastion Community of Resilience Fund. This fund provides for the development of innovative housing for recent war veterans and their families. Line 26 Add Lines 2 through 25. This amount cannot be more than Line 1. Also, enter this amount on Form IT-540B-NRA, Line 19. R.S. 47:1675 provides for general rules governing the application of tax credits. Credits should be applied in numerical order using the codes provided below. If a schedule is required in the instructions below, you must attach a separate schedule for each credit claimed. The schedule should clearly identify the credit, your name, and LDR account number. If documentation is required, you must submit the documentation with your return. For faster processing, you can upload all required information when you file your return electronically. Revenue Information Bulletins (RIB) are posted on under Policy Documents. Note: If you are claiming a credit that is recorded in the Tax Credit Registry, you must attach a completed Credit Utilization Form (R-6140, Section 2) and a copy of the Credit Registration Form (R-6135) to the tax return. See RIB No

5 line 1 A refundable credit (R.S. 47:297.9) is allowed against individual income tax for 100 percent of the amount paid by an active or reserve military servicemember, the spouse of an active or reserve military servicemember, or the dependent of such servicemember for obtaining a Louisiana noncommercial hunting or fishing license. A copy of the noncommercial hunting and/or fishing license must be submitted to the Department in order to claim the credit. Complete all information requested in Lines 1A through 1D. The credit for the license purchased is valid only during the time the servicemember is on active duty. The credit does not apply to purchases of lifetime licenses. Please contact the Department of Revenue for information regarding this credit. Additional Refundable Tax Credits, Lines 2 through 6 Additional refundable credits available for the tax year ending December 13, 2014 are referenced individually by a three-digit code. Enter the credit description, identifying code, and the dollar amount claimed in the appropriate spaces on Lines 2 through 6. NOTE: Use only the codes referenced in the table on Schedule F-NRA. The codes listed here are not interchangeable with other codes listed in this booklet. Example: Credit Description Code Amount of Credit Claimed Historic Residential Line 7 Total Refundable Tax Credits - Add Lines 1D, and 2 through 6. Also, enter the result on Form IT-540B-NRA, Line 15B. 50F Inventory Tax R.S. 47:6006 allows a refundable credit for 100 percent of the ad valorem taxes paid to political subdivisions in Louisiana on inventory held by manufacturers, distributors, or retailers. Refer to Revenue Information Bulletin on the Department s website. 51F Ad Valorem Natural Gas R.S. 47:6006 allows a refundable credit for 100 percent of the ad valorem taxes paid to political subdivisions in Louisiana on natural gas held, used, or consumed in providing natural gas storage services or operating natural gas storage facilities. Both a copy of the tax assessment and a copy of the cancelled check in payment of the tax must be attached to the return. 52F Ad Valorem Offshore Vessels R.S.47: allows a refundable credit for 100 percent of the ad valorem taxes paid on vessels in Outer Continental Shelf Lands Act Waters. You must attach to the return a copy of the inventory tax assessment, a copy of the cancelled check in payment of the tax, and a copy of a completed Form LAT 11A from the Louisiana Tax Commission. 54F Telephone Company Property R.S.47:6014 allows a refundable credit for up to 40 percent of the ad valorem taxes paid to Louisiana political subdivisions by a telephone company with respect to that company s public service properties located in Louisiana. The credit may be passed through to individuals who are shareholders or members of certain legal entities. See Revenue Information Bulletin , on LDR s website. A schedule must be attached stating which entity paid the tax and obtained the credit on the individual s behalf. 55F Prison Industry Enhancement R.S.47:6018 allows a refundable credit for the state sales and use tax paid by a taxpayer on purchases of specialty apparel items from a private sector Prison Industry Enhancement (PIE) contractor. Contact LDR for further information regarding this credit. Instructions for Refundable Tax Credits, Schedule F-NRA 6 0 F F Urban Revitalization R.S. 51:1801 et seq. allows a refundable credit for investing in certain economically depressed areas of the state. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. 57F Mentor-Protégé R.S. 47:6027 allows a refundable credit for a mentor business that fulfills the terms of a Mentor-Protégé Agreement as approved by the Louisiana Department of Economic Development. A copy of the certification of the credit must be attached to the return. 58F Milk Producers R.S. 47:6032 allows a refundable credit for a resident taxpayer engaged in the business of producing milk for sale. Those milk producers that have obtained permits under the Louisiana Administrative Code, Title 51, and have met the requirements of the Food and Drug Administration, shall be certified by the Louisiana Department of Health and Hospitals to receive the credit. Revenue Information Bulletin provides information regarding the credit. 59F Technology Commercialization R.S.51:2351 et seq. allows a refundable credit for a qualifying individual or business that invests in the commercialization of Louisiana technology. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. 60F Historic Residential R.S. 47:297.6 allows a refundable credit for the amount of eligible costs and expenses incurred during the rehabilitation of an owner-occupied residential or owner-occupied mixed use structure located in a National Register Historic District, a cultural district, a local historic district, a Main Street District, or a downtown development district. The tax credit is limited to one credit per rehabilitated structure and can not exceed $25,000 per structure. Taxpayers must apply to the Louisiana Department of Culture, Recreation and Tourism, Division of Historic Preservation for certification. A copy of the certification of the credit must be attached to the return. 61F Angel Investor R.S. 47:6020 et seq. allows a refundable credit for taxpayers who made third party investments in certified Louisiana entrepreneurial businesses between January 1, 2005 and December 31, To earn the Angel Investor Credit, taxpayers must file an application with the Louisiana Department of Economic Development. Refer to Revenue Information Bulletin on LDR s website. 62F Musical and Theatrical Productions R.S. 47:6034 allows a refundable credit for the production expenses, transportation costs, employment of college and vocationaltechnical students, employment of residents, and for the construction, repair, or renovation of facilities related to live performance industry. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. 64F Solar Energy Systems Non-Leased R.S. 47:6030 provides a refundable credit for taxpayers who purchased and installed a solar electric system, a solar thermal system, or any combination of those components at a single-family detached residence located in the state. Taxpayers are also eligible for the credit when a resident purchased a newly constructed home with such systems already installed. Only one credit is allowed per residence including prior installations for which a credit was received. The credit is equal to 50 percent of the first $25,000 of the cost of a solar electric system, a solar thermal system, or any combination of components thereof. See Revenue Information Bulletin on LDR s website. Form R-1086, available on LDR s website, must be attached to your return as documentation for this credit. When taking this credit, the taxpayer will not be eligible for any other state tax credit, exemption, exclusion, deduction, or any other tax benefit for that property.

6 65F School Readiness Child Care Provider R.S. 47:6105 allows a refundable credit for a child care provider who operates a facility or facilities where care is given to foster children in the custody of the Louisiana Department of Children and Family Services (DCFS) or to children who participate in the Child Care Assistance Program administered by the Office of Family Support in DCFS. The credit is based on the average monthly number of children who attended the facility multiplied by an amount based on the quality rating of the child care facility. For more information regarding this credit, contact DCFS. 66F School Readiness Child Care Directors and Staff R.S. 47:6106 allows a refundable credit for eligible child care directors and eligible child care staff. The tax credit is based on certain attained qualifications for directors and staff members. The credit amount is variable and the 2013 amount is posted at For more information regarding this credit, contact the Louisiana Department of Children and Family Services. 67F School Readiness Business-Supported Child Care R.S. 47:6107 allows a refundable credit for a taxpayer who incurs eligible business-supported child care expenses. The percentage of eligible expenses allowed for the credit depends on the quality rating of the child care facility to which the expenses are related or the quality rating of the child care facility that the child attends. Copies of cancelled checks and other documentation to support the amount of eligible expenses must be maintained and provided upon request. For more information regarding this credit, contact the Louisiana Department of Children and Family Services. 68F School Readiness Fees and Grants to Resource and Referral Agencies R.S. 47:6107 allows a refundable credit for a taxpayer whose business pays fees and grants to child care resource and referral agencies. The credit cannot exceed $5,000 per tax year. For more information regarding this credit, contact the Louisiana Department of Children and Family Services. 70F Retention and Modernization R.S. 51: et seq. allows a refundable credit for an employer who incurs qualified expenditures to modernize existing operations in Louisiana to retain the business in the state. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. 71F Conversion of Vehicle to Alternative Fuel R.S. 47:6035 allows a refundable credit for the purchase of, or conversion of a vehicle designed to run on an alternative fuel. Alternative fuel means natural gas, liquified petroleum gas, and any nonethanol based advanced biofuel. An electric vehicle qualifies if the vehicle has at least four wheels; is manufactured primarily for use on public roads; is able to attain a maximum speed of at least fifty-five miles per hour; and is propelled to a significant extent by an electric motor which draws electricity from a battery which has a capacity of not less than four kilowatt hours and is capable of being recharged from an external source of electricity. The credit is not allowed for the costs associated with the purchase or conversion of a flexible fuel vehicle, designed to run on both alternative fuel and gasoline or diesel. The purchased vehicle must be properly registered with the Louisiana Department of Public Safety. You must attach documentation verifying the conversion or purchase of the vehicle. See Revenue Information Bulletin on LDR s website. 72F Research and Development R.S. 47:6015 allows a refundable credit for any taxpayer who claims a federal income tax credit under 26 U.S.C. 41(a) for increasing research activities. The credit is obtained through the Louisiana Department of Economic Development and documentation from that agency must be attached to the return. See Revenue Information Bulletin on LDR s website for more information about this credit. 73F Digital Interactive Media & Software R.S. 47:6022 provides a credit to individuals for the investment in businesses specializing in digital interactive media and software. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. See Revenue Information Bulletin on LDR s website. 74F Leased Solar Energy Systems Use this code for systems installed by a third party through a lease with the residence owner. R.S. 47:6030 provides a refundable credit to taxpayers who purchased and installed, through a lease, a solar electric system, a solar thermal system, or any combination of those components at a single-family detached residence located in the state. Only one credit is allowed per residence including prior installations for which a credit was received. The credit is equal to 38 percent of the first $25,000 of the cost of such system. For the purpose of determining the amount of the credit on leased systems, the cost of a system is limited to no more than $4.50 per watt for a system purchased and installed before July 1, 2014 and $3.50 per watt for a system purchased and installed on or after July 1, See Revenue Information Bulletin on LDR s website. Form R-1086, available on LDR s website, must be attached to your return as documentation for this credit. When taking this credit, the taxpayer will not be eligible for any other state tax credit, exemption, exclusion, deduction, or any other tax benefit for that property. 80F Other Refundable Credit Reserved for future credits. Instructions for Nonrefundable Tax Credits, Schedule G-Nra Line 1 Credit for certain disabilities A credit of $100 is allowed for the taxpayer, spouse, or dependent who is deaf, has lost the use of a limb, is mentally incapacitated, or is blind (R.S. 47:297(A)). Only one credit is allowed per person. The disability must exist at the end of the taxable year, or if death occurred during the taxable year, at the date of death. If you are claiming this credit for the first time, a physician s statement is required certifying the disability. For purposes of this credit: DEAF is defined as one who cannot understand speech through auditory means alone (even with the use of amplified sound) and must either use visual means or rely on other means of communication. LOSS OF LIMB is defined as one who has lost one or both hands at or above the wrist or one or both feet at or above the ankle. This credit also applies if use of the limb or limbs has been permanently lost. MENTALLY INCAPACITATED is defined as one who is incapable of caring for himself or performing routine daily health requirements due to his mental condition. BLIND is defined as one who is totally blind or whose central field of acuity does not exceed 20/200 in the better eye with correcting lenses or whose visual acuity is limited to a field no greater than 20 degrees. The name of the qualifying dependent must be entered on Line 1C. Enter on Line 1D the total number of qualifying individuals. Multiply Line 1D by $100 and enter the result on Line 1E. Line 2 Credit for contributions to educational institutions Taxpayers who donate computer or other technological equipment to educational institutions in Louisiana are allowed a credit of 40 percent of the value of the property donated (R.S. 47:37). The recipient certifies the donation of property by using Form R

7 the Certificate of Donation available on LDR s website. You must attach the completed certification form to your return. On Line 2A, enter the value of the property donated to an educational institution in Louisiana. Multiply the amount on Line 2A by 40 percent and enter the result on Line 2B. Round to the nearest dollar. Line 3 Credit for certain federal credits Taxpayers are allowed a credit of 10 percent of the following federal credits: a credit for the elderly computed on Federal Schedule R; a foreign tax credit found on Federal Form 1040, Line 47; a residential energy credit found on Federal Form 1040, Line 52; plus 10 percent of any investment tax credit or jobs credit computed on Federal Form 3800 (R.S. 47:297(B)). If the credit was not used on the federal return because of the alternative minimum tax, you must reduce this amount by the portion of the credit that was not used. Enter the total federal credit on Line 3A. Multiply Line 3A by 10 percent and enter the result or $25, whichever is less on Line 3B. Additional Nonrefundable Credits, Lines 4 through 9 Additional nonrefundable credits available for the tax year ending December 31, 2014 are referenced individually by a three-digit code. Please enter the credit description, identifying code, and the dollar amount claimed, in the appropriate spaces on Lines 4 through 9. Example: Credit Description Code Amount of Credit Claimed New Jobs Credit Line 10 Total Nonrefundable Tax Credits Add Lines 1E, 2B, 3B, and 4 through 9. Also, enter the result on Form IT-540B-NRA, Line 13B. 100 Premium Tax R.S. 47:227 provides a credit for premium taxes paid during the preceding 12 months by an insurance company authorized to do business in Louisiana. The credit may be passed to individuals through certain legal entities (e.g. partnership). A schedule must be attached stating what entity(ies) paid the premium tax and generated the credit on behalf of the individual. 105 Commercial Fishing R.S. 47:297(C) provides a credit for the amount of gasoline and special fuels taxes paid for operating or propelling any commercial fishing boat. Attach a schedule listing all invoices and taxes paid. Do not claim the credit if you have already received a fuel tax refund. 110 Family Responsibility R.S. 47:297(F) provides a credit for the amount contributed in a family responsibility program under the provisions of R.S. 46:449. The amount of this credit is equal to 33.3 percent of the contribution not to exceed $ Small Town Doctor/Dentist R.S. 47:297(H) provides a credit for certified medical doctors and dentists licensed to practice in certain areas of Louisiana. The credit is limited to $5, Bone Marrow R.S. 47:297(I) provides a credit to employers authorized to do business in the state who incur bone marrow donor expense by developing a bone marrow donation program, educating employees related to bone marrow donations, making payments to a health care provider for determining tissue types of potential donors, and paying wages to an employee for time related to tissue typing and bone marrow donation. If the wage expense is used to obtain the credit, it cannot be deducted as an expense for income tax purposes. The amount of the credit is equal to 25 percent of the bone marrow donor expense paid or incurred by the employer during the tax year. 125 Law Enforcement Education R.S. 47:297(J) provides a credit for certain law enforcement officers and specified employees of the Department of Public Safety and Corrections for specific post-secondary educational expenses incurred in the pursuit of an undergraduate degree related to law enforcement. 130 First Time Drug Offenders R.S. 47:297(K) provides a credit for a taxpayer who provides full-time employment to an individual who has been convicted of a first time drug offense, and who is less than 25 years of age at the time of initial employment. 135 Bulletproof Vest R.S. 47:297(L) provides a credit for the purchase of a bulletproof vest for certain law enforcement personnel, as designated in the statute. The credit is limited to $ Nonviolent Offenders R.S. 47:297(O) provides a credit for a taxpayer who provides full-time employment to an individual who has been convicted of a firsttime nonviolent offense, has completed a court-ordered program certified by the employee s probation officer, and has worked 180 days. A statement signed by both the employer and employee certifying the employee s fulltime work status for the year must be attached to the return. 145 Owner of Newly Constructed Accessible Home R.S. 47:297(P) provides a credit for a taxpayer who owns a newly constructed one or two-family dwelling on which the homestead exemption is claimed. The dwelling must include certain accessible and barrier free design elements. The credit is for the lesser of $1,000 or tax, and is taken in the taxable year that the construction of the dwelling completed. Form R-1089, available on LDR s website, must be attached to your return as documentation for this credit. 150 Qualified Playgrounds R.S. 47:6008 provides a credit for donations to assist qualified playgrounds. The credit is for the lesser of $1,000 or one-half of the value of the cash, equipment, goods, or services donated. For more information on this credit, see Revenue Ruling posted on LDR s website. 155 Debt Issuance R.S. 47:6017 provides a credit for the filing fee paid to the Louisiana State Bond Commission, which is incurred by an economic development corporation in the preparation and issuance of bonds. 175 Donations of Materials, Equipment, Advisors, Instructors R.S. 47:6012 provides a credit for employers within the state for donations of the latest technology available in materials, equipment, or instructors to public training providers, secondary and postsecondary vocational-technical schools, community colleges, or apprenticeship programs registered with the Louisiana Workforce Commission assist in the development of training programs designed to meet industry needs. The credit is equal to 50 percent of the value of the donated materials, equipment, or services rendered by the instructor. When taken with other applicable credits, this credit cannot exceed 20 percent of the employer s tax liability for any taxable year. 199 Other Reserved for future credits. 7

8 200 Atchafalaya Trace R.S. 25: provides a credit to certain heritage-based cottage industries that have entered into a contract with the State Board of Commerce and Industry. A copy of the contract must be attached to the return. 202 Organ Donation R.S. 47:297(N) provides a credit to offset certain expenses incurred by an individual and/or spouse for a living organ donation. 204 Household Expense for Physically and Mentally Incapable Persons R.S. 47:297.2 provides a credit for a person who maintains a household that includes one or more dependents who are physically or mentally incapable of caring for themselves. The credit is equal to the applicable percentage of employment-related expenses allowable pursuant to Section 21 of the Internal Revenue Code. 208 Previously Unemployed R.S. 47:6004 provides a credit for hiring a previously unemployed person who participates in the Family Independence Work Program in a newly created full-time job. 210 Recycling Credit R.S. 47:6005 provides a credit for the purchase of certain equipment and/or service contracts related to recycling. The credit must be certified by the Louisiana Department of Environmental Quality and a copy of the certification must be attached to the return. 212 Basic Skills Training R.S. 47:6009 provides a credit against Louisiana income tax for employers who pay for training to bring employees reading, writing, or mathematical skills to at least the 12th grade level. The credit is limited to $250 per participating employee, not to exceed $30,000 for the tax year. 224 New Jobs Credit R.S. 47:34 and R.S. 47: provide a credit to employers who establish or expand a business in the state. A schedule that includes the calculation of the credit must be attached to the return and must include the name, address, and Social Security Number of each new employee; highest number of fulltime and qualified part-time employees during the previous year; highest number of full-time and part-time employees during the current year; number of new employees hired for new jobs created during this taxable year; and amount of credit carried forward from the previous year. 226 Refund by Utilities R.S. 47: provides a credit against Louisiana income tax for certain court ordered refunds made by utilities to its customers. 228 Eligible Re-entrants R.S. 47: provides a credit to a taxpayer who employs an eligible re-entrant in Louisiana. An eligible re-entrant is defined as one who has been convicted of a felony and who have successfully completed the Intensive Incarceration Program as provided for in R.S. 15: Neighborhood Assistance R.S. 47:35 and R.S. 47: provide a credit for an entity engaged in the activities of providing neighborhood assistance, job training, education for individuals, community services, or crime prevention in the state of Louisiana. The tax credit is limited to 70 percent of the actual amount contributed for investment in programs approved by the Commissioner of Administration and the credit shall not exceed $250,000 annually. 232 Cane River Heritage R.S. 47:6026 provides a credit for a heritage-based cottage industry located or to be located in the Cane River Heritage Area Development Zone. The taxpayer must enter into a contract with the Louisiana Department of Culture, Recreation, and Tourism, and a copy of the contract must be attached to the return. 234 LA Community Economic Development R.S. 47:6031 provides a credit for the amount of money donated, contributed, or represented by a sale below cost by the taxpayer to a certified community development corporation or a certified community development financial institution. The credit must be certified by the Louisiana Department of Economic Development, and a copy of the certification must be attached to the return. 236 Apprenticeship R.S. 47:6033 provides a credit to employers for one dollar for each hour of employment of an eligible apprentice, limited to 1,000 hours for each eligible apprentice. An eligible apprentice is a person who has entered into a written apprentice agreement with an employer or an association of employers pursuant to a registered apprenticeship program or who is enrolled in a training program accredited by the National Center for Construction Education and Research. For more information regarding this credit, contact the Louisiana Workforce Commission. 238 Ports of Louisiana Investor R.S. 47:6036(C) provides a credit to individuals to encourage investment in state port facilities in Louisiana. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. 240 Ports of Louisiana Import Export Cargo R.S. 47:6036(I) provides a credit to individuals to encourage the use of state port facilities in Louisiana. The credit is based on the number of tons of qualified cargo imported and exported from or to manufacturing, fabrication, assembly, distribution, processing or warehousing facilities located in the state. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. 251 Motion Picture Investment R.S. 47:6007(C)(1) provides a credit for an individual taxpayer residing in Louisiana who invests in a state-certified, motion picture production. Taxpayers taking this credit may attach Form R-10611, available on LDR s website, as documentation for this credit. 252 Research and Development R.S. 47:6015 provides a credit for any taxpayer who claims a federal income tax credit under 26 U.S.C. 41(a) for increasing research activities. Use this code for Research and Development credits earned for expenditures made in tax years beginning before January 1, See Revenue Information Bulletin on LDR s website. 253 Historic Structures R.S. 47:6019 provides a credit if the taxpayer incurs certain expenses during the rehabilitation of a historic structure that is located in a Downtown Development District or cultural product district. For information on qualifying for this credit, please refer to Revenue Information Bulletin on LDR s website. Refer to Revenue Information Bulletin on LDR s website. 254 Digital Interactive Media R.S.47:6022 provides a credit to individuals for the investment in businesses specializing in digital interactive media. Use this code for Digital Interactive Media credits earned for expenditures made prior to January 1, Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. See Revenue Information Bulletin on LDR s website. 8

9 256 Motion Picture Employment of Resident R.S. 47: provides a credit for the employment of residents of Louisiana in connection with the production of a motion picture. The credit may flow to an individual via a partnership, limited liability company, Subchapter S Corporation, or other entities. Refer to Revenue Information Bulletin on the Department s website. 257 Capital Company R.S. 51:1924 provides a credit for any person who invests in a certified Louisiana Capital Company. This credit must be approved by the Commissioner of the Office of Financial Institutions. A copy of your certification must be attached to the return. 258 LA Community Development Financial Institution (LCDFI) R.S. 51:3081 et seq. provides a credit to encourage the expansion of businesses in economically distressed areas. The Louisiana Office of Financial Institutions administers this program. 259 New Markets R.S. 47:6016 provides a credit if the taxpayer makes certain qualified low-income community investments, as defined in Section 45D of the Internal Revenue Code. The taxpayer must be certified by the Louisiana Department of Economic Development and approved by LDR. Information on the program investment limits are frequently posted as Revenue Information Bulletins on LDR s website. 260 Brownfields Investor Credit R.S. 47:6021 provides a credit to individuals to encourage the cleanup, redevelopment, and productive reuse of brownfields sites in the state. The credit is obtained through the Louisiana Department of Economic Development and the Louisiana Department of Environmental Quality. 261 Motion Picture Infrastructure R.S. 47:6007(C)(2) provides a credit for an approved state-certified infrastructure project for a film, video, television, or digital production or postproduction facility. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. Refer to Revenue Information Bulletin on LDR s website. 262 Angel Investor R.S. 47:6020 provides a credit for taxpayers who make third party investments in certified Louisiana entrepreneurial businesses on or after January 1, To earn the Angel Investor Credit, taxpayers must file an application with the Louisiana Department of Economic Development. See Revenue Information Bulletin on LDR s website. 299 Other Reserved for future credits. 300 Biomed/University Research R.S. 17:3389 provides a credit to persons who establish research activities either in a Biomedical or a University Research and Development Park. The taxpayer must enter into a contract with the Louisiana Department of Economic Development, and a copy of the contract showing the credit granted must be attached to the return. 305 Tax Equalization R.S. 47:3201 et. seq. provides a credit for tax equalization for certain businesses locating in Louisiana. The taxpayer must enter into a contract with the Louisiana Department of Economic Development and a copy of the contract showing the credit granted must be attached to the return. 310 Manufacturing Establishments R.S. 47:4301 et seq. provides a credit to certain manufacturing establishments that have entered into a contract with the Department of Economic Development. A copy of the contract showing the credit granted must be attached to the return. 315 Enterprise Zone R.S. 51:1781 et seq. provides a credit against the Louisiana individual income tax for private sector investments in certain areas that are designated as Enterprise Zones. The taxpayer must enter into a contract with the Louisiana Department of Economic Development, and a copy of the contract showing the credit granted must be attached to the return. 399 Other Reserved for future credits. General Information about Disaster Relief Credits Federal Disaster Relief Credits Louisiana provides a deduction for federal income taxes paid on Louisiana income. Generally, when the federal income tax liability is decreased by federal credits, the amount of the Louisiana income tax liability increases. R.S. 47:293(4)(b) expands the relief granted to Louisiana taxpayers who claimed certain disaster credits granted for Hurricane Katrina or Hurricane Rita. To avoid paying additional income tax, Louisiana taxpayers who received these federal credits may increase the amount of their Louisiana federal income tax deduction by the amount of certain disaster relief credits claimed on the 2013 federal income tax form. Louisiana Administrative Code (LAC) 61:I.601 designated the following federal credits as disaster relief credits: 1. Employee Retention Credit 2. Work Opportunity Credit 3. Rehabilitation Tax Credit 4. Employer-Provided Housing Credit 5. Low Income Housing Credit 6. New Markets Tax Credit For complete information about disaster relief credits, review LAC 61:I.601 on the LDR website, policies. Consult your tax advisor or contact the IRS for information concerning the federal credits. If you claimed federal disaster relief credits on your federal return, complete Schedule H-NRA and attach a copy of the appropriate federal forms to your return to substantiate your modified Louisiana federal income tax deduction. 9

10 Line 1 Enter the amount of your federal income tax liability from the Federal Income Tax Deduction worksheet on page 2. Line 2 Enter the amount of federal disaster relief credits claimed on your federal return. The federal disaster relief credits utilized for this year and allowed by the IRS could be credits that are carried forward from previous years. Attach a copy of your federal return which indicates the amount of the credit, a copy of Form 3800, The Louisiana income tax of a nonresident professional athlete is attributable to the Sports Facility Assistance Fund, as created by R.S. 39: Schedule NRA - 1 and Schedule NRA-Duty Day Detail must be attached to Form IT-540B-NRA in order to comply with the statute. A professional athlete is defined as an athlete that either plays for a professional sports franchise or who is a member of a professional sports association or league. This reporting requirement includes all employees who are active players, players on the disabled list, and any other persons required to travel and who do travel with and perform services on behalf of a professional athletic team on a regular basis. This includes, but is not limited to, coaches, managers, and trainers. NAME AND SOCIAL SECURITY NUMBER Enter your name and Social Security Number in the spaces provided. PROFESSIONAL SPORTS ASSOCIATION OR LEAGUE In the space provided, indicate the professional sports association or league you are affiliated with. Professional sports association or league means any of the following: 1. Professional Golfers Association of America (PGA Tour); 2. National Football League (NFL); 3. National Basketball Association (NBA); 4. National Hockey League (NHL); 5. East Coast Hockey League (ECHL); 6. Pacific Coast League (PCL). SPORTS FRANCHISE AFFILIATION In the column designated Name of Professional Sports Franchise enter the name of the professional sports franchise you are affiliated with. Professional sports franchise means a member team of a professional sports association or league. In Section I of Schedule NRA-Duty Day Detail Complete a single line of Schedule NRA-Duty Day Detail for each event where income was earned in Louisiana. In Section II of Schedule NRA-Duty Day Detail Complete a single line of Schedule NRA-Duty Day Detail for each team of which you were a member and that had no activity in Louisiana. In Section III of Schedule NRA-Duty Day Detail Enter the total duty days associated with each team in Section I and II above. Total duty days should not be more than 365. An explanation of each column follows: TOTAL DUTY DAYS In the column designated Total Duty Days, enter the total duty days associated with the team. DUTY DAYS IN LOUISIANA In the column designated Number of Duty Days in Louisiana, enter the total duty days associated with the event. Instructions for Schedule H-NRA and a copy of the appropriate IRS form in order to substantiate the amount of the credit. Line 3 Add the amounts from Lines 1 and 2 and enter the result. Mark the box on Line 10D to indicate that your income tax deduction has been increased by the amount of federal disaster credits. Instructions for Schedule NRA-Duty Day Detail Duty Days are defined as follows: Duty days means all days during the taxable year from the beginning of the professional athletic team s official preseason training period through the last game in which the team competes or is scheduled to compete. I. Duty days shall also include days on which a member of a professional athletic team renders a service for a team on a date that does not fall within the period described in the general definition of duty days above, for example, participation in instructional leagues, the Pro Bowl, or other promotional caravans. Rendering a service includes conducting training and rehabilitation activities, but only if conducted at the facilities of the team. II. Included within duty days shall be game days, practice days, days spent at team meetings, promotional caravans, and preseason training camps, and days served with the team through all postseason games in which the team competes or is scheduled to compete. III. Duty days for any person who joins a team during the season shall begin on the day that person joins the team, and for a person who leaves a team shall end on the day that person leaves the team. If a person switches teams during a taxable year, a separate duty day calculation shall be made for the period that person was with each team. IV. Days for which a member of a professional athletic team is not compensated and is not rendering services for the team in any manner, including days when the member of a professional athletic team has been suspended without pay and prohibited from performing any services for the team, shall not be treated as duty days. V. Days for which a member of a professional athletic team is on the disabled list shall be presumed not to be duty days spent in the state. They shall, however, be included in total duty days spent within and without the state. VI. Travel days that do not involve either a game, practice, team meeting, promotional caravan, or other similar team event are not considered duty days spent in the state, but shall be considered duty days spent within and without the state. Dates of Duty Days From (MM/DD) In this column enter the dates duty days begin in Louisiana. Dates of Duty Days To (MM/DD) In this column enter the dates duty days end in Louisiana. NAME OF SPORTS FACILITY In the column designated Sports Facility at Which Income Was Earned enter the name of the arena /stadium/course where the event was held. For example: Louisiana Superdome, Baton Rouge River Center, Zephyr Field. Also include the name of the Louisiana city in which the facility is located. 10

11 2014 Schedule NRA Duty Day Detail for Professional Sports Association or League Name Social Security Number or TIN Name of Professional Sports Association or League Name of Professional Sports Franchise Total Duty Days Number of Days in Louisiana Dates of Duty Days From (MM/DD) Dates of Duty Days To (MM/DD) Location of Sports Facility at Which Income was Earned I. Sports Franchise with events in Louisiana 11 II. Sports Franchise with no events in Louisiana III. Totals This form must be attached to Form IT-540B-NRA along with Form Schedule NRA-1 (page 12).

12 Schedule NRA-1 1. Total Louisiana Duty Days - See Instructions Total Duty Days Everywhere - See Instructions Divide Line 1 by Line 2 and enter result here. Carry out to two decimal places in the percentage. (e.g %) Total compensation - See instructions Multiply Line 4 by the ratio on Line 3. See instructions This form must be attached to Form IT-540B-NRA along with Schedule NRA-Duty Day Detail (page 11). Line 1: Total Louisiana Duty Days Enter the amount from Section III Schedule NRA - Duty Day Detail. Line 2: Enter Total Duty Days Everywhere This is the total of all Duty Days associated with the athletic season during this taxable year. See definition of Duty Days on page 10. Line 3: Ratio of Louisiana Duty Days to Total Duty Days Divide Line 1 by Line 2 and enter result here. Carry out to two decimal places in the percentage; for example, percent. Do not round up. Line 4: Total Compensation Enter the amount of total compensation received for services rendered as a member of the team. The amount(s) to include are defined below. Total compensation includes salaries, wages, bonuses, and any other type of compensation paid during the taxable year to a member of a professional athletic team for services performed in that year. i. Total compensation shall not include strike benefits, severance pay, termination pay, contract or option-year buyout payments, expansion or relocation payments, or any other payments not related to services rendered to the team. ii. For purposes of this rule, bonuses subject to the allocation procedures described in this Subsection, are: (a) bonuses earned as a result of play during the season, including performance bonuses, bonuses paid for championship, playoff or bowl games played by a team, or for selection to all-star league or other honorary positions; and (b) bonuses paid for signing a contract, unless all of the following conditions are met: Instructions for Schedule NRA-1 (i) the payment of the signing bonus is not conditional upon the signee playing any games for the team, or performing any subsequent services for the team, or even making the team; (ii) the signing bonus is payable separately from the salary and any other compensation; and (iii) the signing bonus is nonrefundable. Total compensation for services rendered as a member of a professional athletic team means the total compensation received during the taxable year for services rendered i. from the beginning of the official preseason training period through the last game in which the team competes or is scheduled to compete during that taxable year; and ii. during the taxable year on a date that does not fall within the period in clause i above; for example, participation in instructional leagues, the Pro Bowl, or promotional caravans. Line 5: Louisiana Income - Multiply Line 4 by the percentage on Line 3. Enter the amount on Line 8A of Form IT-540B-NRA. This is the amount of your total compensation earned in Louisiana. 12

13 In general, you will be charged interest and penalties if you do not pay all amounts due on or before the due date. 1. A 2014 calendar year return is due on or before May 15, Returns for fiscal years are due on or before the 15th day of the fifth month after the close of the taxable year. 3. If the due date falls on a weekend or legal holiday, the return is due the next business day. Important: An extension does not relieve you of your obligation to pay all tax amounts due by the original due date. Interest If your income tax is not paid by the due date, you will be charged interest on the unpaid tax until the balance is paid in full. The interest rate is variable and the 2015 interest rate is posted on LDR s website on Form R-1111, Interest Rate Schedule Collected on Unpaid Taxes. To compute the DAILY INTEREST RATE, multiply the 2015 monthly interest rate by 12 then divide the result by 365 and carry out to seven places to the right of the decimal. Example: Assume the 2015 monthly interest rate is percent, multiply by 12 then divide the result by 365 to get the daily interest rate of Interest Calculation Worksheet 1 Number of days late from the due date. 2 Interest rate per day (See instructions above.) 0. 3 Interest rate (Multiply Line 1 by Line 2.) 4 Amount you owe (Form IT-540B-NRA, Line 23.).00 5 Total interest due (Multiply Line 4 by Line 3, and enter the result on Form IT-540B-NRA, Line 29.).00 Delinquent Filing Penalty A delinquent filing penalty will be charged for failure to file a timely return on or before your due date or your approved extension date. The penalty is five percent of the tax for each 30 days or fraction thereof during which the failure to file continues. By law, the maximum delinquent filing penalty that can be imposed is 25 percent of the tax due. 1 Delinquent Filing Penalty Calculation Worksheet Number of days late from your due date, or your approved extension date. 2 Divide Line 1 by 30 (days) Number of 30-day periods (If fraction of days remain, increase to nearest whole number.) 4 30-day penalty percentage.05 5 Total penalty percentage (Multiply Line 3 by Line 4. The result cannot exceed 25 percent [.25].) 6 Amount you owe (Form IT-540B-NRA, Line 23.).00 7 Total amount of delinquent filing penalty due (Multiply Line 6 by Line 5 and enter the result on Form IT-540B-NRA, Line 30.).00 Important Notice: The sum of BOTH the delinquent filing and delinquent payment penalties cannot exceed 25 percent of the tax due. Thirty day increments are used for the calculation of the delinquent filing and delinquent payment penalties. These penalties are based on the date the Department receives the return or payment. In addition to the delinquent penalties mentioned above, you may also incur a negligence penalty if circumstances indicate willful negligence or intentional disregard of rules and regulations. Interest and Penalty Calculation Worksheets Delinquent Payment Penalty If you fail to pay 90 percent of the tax due by the due date, or fiscal year due date, a delinquent payment penalty will be assessed. A penalty of 0.5 percent of the tax not paid by the due date will accrue for each 30 days, or fraction thereof, during which the failure to pay continues. This penalty cannot exceed 25 percent of the tax due. To determine if you owe a delinquent payment penalty, answer the following questions: 1. Are you paying a 2014 tax liability after the due date? If yes, continue to Line Have you paid at least 90 percent of total tax due? a. Enter the amount from Form IT-540B-NRA Line b. Enter the amount from Form IT-540B-NRA, Line 15A c. Enter the amount from Form IT-540B-NRA, Line 15B d. Subtract Lines b and c from Line a above e. Multiply Line d by 10 percent (.10)...00 f. Enter the amount from Form IT-540B-NRA, Line If the amount on Line f is less than or equal to the amount on Line e, you have paid at least 90 percent of the total tax due. If the amount on Line f is greater than the amount on Line e, you have not paid at least 90 percent of the total tax due by the due date; therefore, you owe the delinquent payment penalty. Use the worksheet below to calculate that penalty. Delinquent Payment Penalty Calculation Worksheet 1 Number of days late from the due date. 2 Divide Line 1 by 30 days Number of 30-day periods (If fraction of days remain, increase the amount to the nearest whole number.) 4 30-day penalty percentage Total penalty percentage (Multiply Line 3 by Line 4. The result cannot exceed 25 percent [.25].) 6 Amount you owe (Form IT-540B-NRA, Line 23.).00 7 Total amount of Delinquent Payment Penalty (Multiply Line 6 by Line 5 and enter the result on Form IT-540B-NRA, Line 31.).00 Underpayment Penalty You may be charged an Underpayment Penalty if: (A) your tax deficiency is greater than $1,000; and (B) your filing status is either single, married filing separately, head of household, or qualifying widow(er). If your filing status is married filing jointly, you may be charged an Underpayment Penalty if your tax deficiency is greater than $2,000. In order to determine if an underpayment penalty is due and to compute the amount of the underpayment penalty, you must obtain Form R-210NRA, Nonresident Professional Athlete Underpayment Return. 13